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All Journal Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Kodifikasia: Jurnal Penelitian Islam EKSPANSI International Journal Ihya' 'Ulum al-Din Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JESI (Jurnal Ekonomi Syariah Indonesia) EkBis: Jurnal Ekonomi dan Bisnis El-Barka: Journal of Islamic Economics and Business Etihad: Journal of Islamic Banking and Finance Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Borneo Islamic Finance and Economics Journal (BIFEJ) INASJIF Journal of Finance and Islamic Banking Journal of Islamic economics Perspectives (JIEP)

Angrum Pratiwi

Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Author-ID : 2688069

Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Tingkat Pemahaman Mahasiswa Terhadap Keputusan Memilih Jurusan Ekonomi dan Perbankan Syariah (Studi Perguruan Tinggi di Wilayah Kalimantan Timur) Pratiwi, Angrum
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Al Qalam Vol. 13, No. 2, Juli-Desember 2019
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Pemahaman diartikan juga perihal menguasai, mengerti, atau memahami. Pemahaman merupakan proses berpikir dan belajar, dikatakan demikian karena untuk menuju kearah pemahaman perlu diikuti dengan belajar dan berpikir secara mendalam. Pembelajaran pada fakultas ekonomi dan bisnis Islam harus menghasilkan alumni yang profesional sejalan dengan perkembangan kebutuhan sumber daya insani yang memahami ekonomi Islam dengan baik. Pembelajaran ini dilakukan dengan tujuan menghasilkan lulusan yang berakhlak, profesional, serta memahami dengan baik ilmu ekonomi dan keuangan sesuai dengan ajaran Islam. Tujuan penelitian ini adalah untuk mengetahui sejauh mana tingkat pemahaman mahasiswa terkait Ekonomi Syariah atau Perbankan Syariah di perguruan tinggi wilayah Kalimantan Timur. Mengetahui apakah terdapat pengaruh tingkat pemahaman mahasiwa terhadap keputusan memilih jurusan Ekonomi Syariah atau Perbankan Syariah di perguruan tinggi wilayah Kalimantan Timur. Penelitian ini merupakan penelitian lapangan (field research), dengan pendekatan kuantitatif asosiatif, yaitu statistik yang berfungsi untuk menguji apakah terdapat pengaruh tingkat pemahaman terhadap keputusan memilih jurusan Ekonomi Syariah atau Perbankan Syariah. Sumber data yaitu data primer yang diperoleh langsung dari lapangan, berupa data akademik, data jumlah mahasiswa, hasil kuesioner dan data lain yang sesuai dengan tujuan penelitian. Sampel berjumlah 448 responden, yang tersebar di empat perguruan tinggi yang telah menyelenggarakan program Ekonomi Syariah atau Perbankan Syariah. Variabel independen adalah tingkat pemahaman mahasiswa akan Ekonomi Syariah atau Perbankan Syariah, sedangkan variabel dependen adalah keputusan memilih jurusan ekonomi syariah atau perbankan syariah. Hasil penelitian menunjukkan bahwa tingkat pemahaman berpengaruh positif dan siginifikan (Sig. 0.000) terhadap keputusan mahasiswa memilih jurusan/program studi ekonomi syariah atau perbankan syariah. Hasil uji determinasi menunjukkan hasil R Square yaitu sebesar 0.259, artinya sebesar 25.9% tingkat pemahaman mahasiswa mampu menerangkan atau mempengaruhi keputusan memilih jurusan ekonomi atau perbankan Islam pada perguruan tinggi di Kalimantan Timur, sisanya 74.1% dipengaruhi oleh faktor lainnya yang tidak diteliti pada penelitian ini.

Financial Performance of Bank NTB Syariah: Before and After Becoming an Islamic Commercial Bank Mainata, Dedy; Pratiwi, Angrum; Hasanah, Mauizatul
Journal of Finance and Islamic Banking Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v7i1.8585

This study evaluates the financial performance of Bank NTB Syariah before and after its conversion into an Islamic Commercial Bank (BUS) in 2018. The conversion aimed to foster more equitable economic growth and improve the overall status of the NTB community. Utilizing Financial Ratio Analysis (FRA), this research examines various financial ratios, including ROA, ROE, NIM, NPF, BOPO, FAR, FDR, ELR, EAR, CAR, DER, and DAR, to assess performance differences pre- and post-conversion. The findings indicate significant improvements in key financial indicators such as ROA, ROE, NIM, NPF Net, and BOPO after the conversion, demonstrating enhanced profitability and efficiency. However, there were no notable changes in the ratios of FAR, FDR, ELR, EAR, CAR, DER, DAR, and NPF Gross, suggesting stability in these areas. This comprehensive analysis highlights the positive impact of the conversion on Bank NTB Syariah's financial performance and provides valuable insights for investors, bank managers, and policymakers regarding the benefits of converting to an Islamic Commercial Bank. The study's findings underscore the importance of strategic structural changes in enhancing the financial health and operational efficiency of financial institutions.

Penilaian Kinerja Bank Mega Syariah Dengan Metode Balanced Scorecard Periode 2015-2019 Aminatun, Wahyuni; Parno, Parno; Pratiwi, Angrum
Etihad: Journal of Islamic Banking and Finance Vol. 1 No. 1 (2021)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

The purpose of this study was to determine the performance assessment of Bank Mega Syariah with the Balanced Scorecard method. There are four aspects of assessment in the balanced scorecard, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive quantitative. The type of data is secondary, sourced from the Financial Statements and Annual Reports that have been published by Bank Mega Syariah. The data collection technique uses the documentation method from the official website of the Financial Services Authority, and the official website of Bank Mega Syariah. Data analysis technique is to calculate the score of each perspective, based on predetermined criteria. The results obtained from the analysis of the performance assessment of Bank Mega Syariah using the Balanced Scorecard method for the 2015-2019 period, for a financial perspective the NPF ratio shows a healthy predicate, the FDR ratio with a fairly healthy predicate, and an ROA ratio with a healthy predicate. healthy predicate, ROE ratio with fairly healthy predicate, BOPO ratio with very healthy predicate, and CAR ratio with very healthy predicate. For the customer perspective, it shows a decrease in Market Share and shows an increase in Customer Profitability. For the internal business process perspective, it shows an increase in Process Innovation and an increase in After Sales Service. For the learning and growth perspective, it shows a decrease in employee retention and shows an increase in employee productivity.Tujuan penelitian ini adalah mengetahui penilaian kinerja Bank Mega Syariah dengan metode Balanced Scorecard. Terdapat empat aspek penilaian dalam balanced scorecard, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Jenis data yaitu sekunder, yang bersumber dari Laporan Keuangan dan Laporan Tahunan yang telah dipublikasi oleh Bank Mega Syariah. Teknik pengumpulan data menggunakan metode dokumentasi dari website resmi Otoritas Jasa Keuangan, dan website resmi Bank Mega Syariah. Teknik analisis data yaitu dengan menghitung skor masing-masing perspektif, berdasarkan kriteria yang telah ditetapkan. Hasil yang diperoleh dari kajian analisis penilaian kinerja Bank Mega Syariah dengan menggunakan metode Balanced Scorecard periode 2015-2019, untuk perspektif keuangan pada rasio NPF menunjukkan predikat sehat, rasio FDR dengan predikat cukup sehat, rasio ROA dengan predikat sehat. predikat sehat, rasio ROE dengan predikat cukup sehat, rasio BOPO dengan predikat sangat sehat, dan rasio CAR dengan predikat sangat sehat. Untuk perspektif pelanggan menunjukkan penurunan Pangsa Pasar dan menunjukkan peningkatan Profitabilitas Pelanggan. Untuk perspektif proses bisnis internal menunjukkan peningkatan dalam Inovasi Proses dan peningkatan Layanan Purna Jual. Untuk perspektif pembelajaran dan pertumbuhan menunjukkan penurunan Retensi Karyawan dan menunjukkan peningkatan Produktivitas Karyawan.

Pengaruh Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) dan Return on Asset (ROA) Terhadap Total Aset Perbankan Syariah di Indonesia Ariani, Rikka Sri; Parno, Parno; Pratiwi, Angrum
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 1 (2022)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i1.3958

The development of the Islamic banking industry since long ago until now shows that the growth is satisfactory one of them in terms of assets. Islamic banking must maintain the quality of assets to achieve expected profits. With the increase in the quality of assets expected, so as to improve the bank's performance and achievement in profit. The increase in Islamic banking in total assets is influenced by several factors including DPK, FDR, NPF and ROA. To find out the development of Islamic banking in Indonesia. This research aims to find out the influence of Third Party Funds (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Return On Asset (ROA) of Islamic banking in Indonesia, both partially and simultaneously.The study used a decryptive method of analysis with a quantitative approach. The population used as many as 197 populations with sampling techniques that are saturated sampling so that the number of samples used as many as 197 samples. Data collection techniques use documentation techniques in the form of monthly reports by accessing Islamic banking statistics published by OJK. The analytical method used is multiple regression analysis.The results showed that Third Party Funds (DPK) had a significant effect on Total Islamic Banking Assets in Indonesia, Financing to Deposit Ratio (FDR) had a significant positive effect on Total Islamic Banking Assets in Indonesia, Non Performing Financing (NPF) negatively affect Total Islamic Banking Assets in Indonesia, Return On Asset (ROA) had no effect on Total Islamic Banking Assets in Indonesia and DPK, FDR, NPF and ROA simultaneously affect the total assets of Islamic banking in Indonesia.Perkembangan industri perbankan syariah sejak dulu hingga sekarang menunjukkan bahwasannya pertumbuhan yang memuaskan salah satunya dari segi aset. Perbankan syariah harus menjaga kualitas asetnya untuk mencapai laba yang diharapkan. Dengan meningkatnya kualitas aset yang diharapkan, sehingga dapat meningkatkan pula kinerja bank maupun pencapaian pada laba. Peningkatan perbankan syariah dalam total aset dipengaruhi beberapa faktor diantaranya DPK, FDR, NPF dan ROA. Guna mengetahui perkembangan yang terjadi perbankan syariah di Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) dan Return On Asset (ROA) perbankan syariah di Indonesia, baik secara parsial maupun simultan.Penelitian ini menggunakan metode dekriptif analisis dengan pendekatan kuantitatif. Populasi yang digunakan sebanyak 197 populasi dengan teknik pengambilan sampel yaitu sampling jenuh sehingga jumlah sampel yang digunakan sebanyak 197 sampel, periode pengamatan tahun 2016-2020. Teknik pengumpulan data menggunakan teknik dokumentasi berupa laporan bulanan dengan mengakses statistik perbankan syariah yang di terbitkan oleh OJK. Metode analisis yang digunakan yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) berpengaruh potif signifikan terhadap Total Aset Perbankan Syariah di Indonesia, Financing to Deposit Ratio (FDR) berpengaruh positif signifikan terhadap Total Aset Perbankan Syariah di Indonesia, Non Performing Financing (NPF) berpengaruh negatif terhadap Total Aset Perbankan Syariah di Indonesia, Return On Asset (ROA) tidak berpengaruh terhadap Total Aset Perbankan Syariah di Indonesia dan DPK, FDR, NPF dan ROA secara simultan berpengaruh terhadap total aset perbankan syariah di Indonesia.

PENGARUH KUALITAS PELAYANAN DAN CORPORATE SOCIAL RESPONSIBIITY (CSR) TERHADAP CITRA BMT NU JAWA TIMUR Huda, Nurul; Maksum, Maksum; Helmi, Moh.; Pratiwi, Angrum
Indonesian Scientific Journal of Islamic Finance Vol 3 No 2 (2025): Indonesian Scientific Journal of Islamic Finance
Publisher : Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University of Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v3i2.11192

This study analyzes the influence of Service Quality and Corporate Social Responsibility (CSR) on the formation of the Image of BMT NU East Java as a sharia microfinance institution. Grounded in SERVQUAL theory (Parasuraman et al., 1988), CARTER model for Islamic banking (Othman & Owen, 2001), and Carroll's CSR framework (1991), the research addresses challenges in building positive institutional image for sustainable growth. This quantitative study uses a field approach with incidental sampling techniques on 100 respondents from among Islamic boarding school students who are customers of BMT NU East Java. Data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regressions, and hypothesis tests through SPSS Statistics 26. The findings reveal that both service quality and corporate social responsibility demonstrate statistically significant positive influences on institutional image formation. Service quality emerges as a critical determinant in shaping customer perceptions, while CSR programs contribute substantially to building trust and credibility. The combined effect of these variables explains the vast majority of institutional image variance, indicating their strategic importance for BMT sustainability and growth. Practically, findings suggest BMT managers should prioritize Islamic finance service training and implement community-focused CSR programs to enhance institutional reputation and competitive positioning in the Islamic microfinance sector.

Penerapan Good Corporate Governance dalam Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia Pratiwi, Angrum; Darmawati, Darmawati; Amaliyah, Rizky
El-Barka Journal of Islamic Economics and Business Vol. 3 No. 2 (2020)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v3i2.2404

The implementation of Good Corporate Governance (GCG) should be implemented properly, in order to create a healthy banking according to sharia principles. An important part of the governance structure of the Bank is the board of commissioners, directors, and the sharia supervisory board. This study analyzes the effect of GCG disclosure consisting of the board of commissioners, board of directors and sharia supervisory board on Islamic social reporting in Islamic commercial banks in Indonesia. This type of research is associative quantitative. The research sample consisted of seven (7) Islamic commercial banks in Indonesia, with an observation period of 2014-2019. The data source comes from the annual report and GCG report of each Islamic commercial bank. Disclosure of ISR is carried out by means of a dichotomy, namely "1" if the report is disclosed and "0" if not disclosed. Data analysis using multiple linear regression. Hypothesis testing using the t test, F test, and R Square. The results showed that the variable size of the board of commissioners had no effect on the ISR disclosure. Meanwhile, the variable size of the board of directors and sharia supervisory board affects the ISR disclosure. The quality and competence of the board of directors and the sharia supervisory board determine Islamic banks in implementing good corporate governance.Penerapan Good Corporate Governance (GCG) sudah semestinya diterapkan dengan baik, agar terwujudnya perbankan yang sehat sesuai prinsip syariah. Bagian penting dalam struktur tata kelola Bank adalah komisaris, direksi, serta dewan pengawas syariah. Penelitian ini menganalisa pengaruh pengungkapan GCG yang terdiri dari dewan komisaris, dewan direksi dan dewan pengawas syariah terhadap Islamic social reporting pada bank umum syariah di Indonesia. Jenis penelitian adalah kuantitatif asosiatif. Sampel penelitian berjumlah tujuh (7) bank umum syariah di Indonesia, dengan periode pengamatan 2014-2019. Sumber data berasal dari annual report dan laporan GCG masing-masing bank umum syariah. Pengungkapan ISR dilakukan dengan cara dikotomi, yaitu “1” apabila laporan tersebut diungkapkan dan “0” apabila tidak diungkapkan. Analisis data menggunakan regresi linier berganda. Pengujian hipotesis menggunakan uji t, uji F, dan R Square. Hasil penelitian menunjukkan bahwa variabel ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan ISR. Sedangkan, variabel ukuran dewan direksi dan dewan pengawas syariah berpengaruh terhadap pengungkapan ISR. Kualitas dan kompetensi dewan direksi serta dewan pengawas syariah menentukan bank syariah dalam menerapkan tata kelola perusahaan yang baik.

Diamond Fraud Analysis in Detect Financial Statement Fraud in LQ45 Company List on The Indonesia Stock Exchange 2018-2020 Lina Wulandari; Setianingrum, Hj. Nurul; Pratiwi, Angrum
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.67

LQ45 company is a company that collects 45 certain stocks with high liquidity level and adequate market capitalization. The purpose of this study is to detect the occurrence of fraudulent financial statements through the perspective of diamond fraud in LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Indications of financial statement fraud in this study are proxied by earnings management which is measured using the Modified Jones model. The method used in this research is literature study and documentation. The sample in this study was decided by using the purposive sampling method from LQ45 companies listed on the Indonesia Stock Exchange during 2018-2020, resulting in a total of 66 company observations. The data analysis used in this research is multiple linear regression analysis. The results of this study indicate that the pressure and rationalization variables have no partial effect on financial statement fraud. While the opportunity and capability variables have no partial effect on financial statement fraud. Simultaneously, diamond fraud has a significant effect on financial statement fraud.

Co-Authors Aminatun, Wahyuni Ariani, Rikka Sri Bambang Iswanto Bambang Iswanto Darmawati Darmawati Darmawati Dedy Mainata Desi Ratna Sari Dharma Yanti Dian Susanti Helmi, Moh. Hj. Nurul Setianingrum Idhafiyyah Anwar Indah Dwi Lestari Irfan Irfan Lina Wulandari Lina Wulandari Maksum, Maksum Mauizatul Hasanah, Mauizatul MF Hidayatullah Moh. Mahrus Mursyid Norvadewi Nurul Huda Nurul Setianingrum Panji Ahmad Khairulanam Parno Parno Parno Parno Parno Parno Puput Fitriana Ramadayanti, Rizky Suci Rizal, Fitra Rizky Amaliyah, Rizky Rizky Suci Ramadayanti Setianingrum, Hj. Nurul Slamet Haryono Tika Parlina Welly Aprida Wahyuni Winarsih Winarsih

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